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BOYER v. COMMISSIONER

Docket No. 9184-87.

55 T.C.M. 871 (1988)

T.C. Memo. 1988-220

Robert and Teresa Boyer v. Commissioner.

United States Tax Court.

Filed May 16, 1988.

Attorney(s) appearing for the Case

Randall M. Reves, 909 Kansas St., Arlington, Va., for the petitioners. Ruud L. Duvall, for the respondent.

Memorandum Opinion

KÖRNER, Judge:1

Respondent determined an $837 deficiency in petitioners' Federal income tax for 1984. The sole issue presented for decision is whether a distribution from a profit sharing plan received by petitioner Robert Boyer (hereinafter "petitioner") qualifies to be taxed under the 10-year averaging method provided by section 402(e)(1).2

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